Q. Who were the advocates involved in the case Commissioner of Central & Customs vs PCL Oil & Solvents Ltd?

For the Appellant Varun K. Patel, Advocate. For the Respondent B.L. Narasimhan, Advocate.

Q. What are the equivalent citations for Commissioner of Central & Customs vs PCL Oil & Solvents Ltd ?

The equivalence citation are2015 (319) ELT 302 ; LQ/GujHC/2015/34 ;

Q. What was the bench assigned for the case Commissioner of Central & Customs vs PCL Oil & Solvents Ltd?

HONBLE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI, HONBLE MR. JUSTICE R.P. DHOLARIA

Commissioner Of Central & Customs Vs. PCL Oil & Solvents Ltd On 12 January, 2015

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Commissioner Of Central & Customs v. Pcl Oil & Solvents Ltd

(High Court Of Gujarat At Ahmedabad)

Tax Appeal No. 1891 Of 2008 | 12-01-2015

Vijay Manohar Sahai, Acting C.J. (Oral)

From the facts stated in this appeal, it is clear that the respondent assessee has its manufacturing Unit located within the Union Territory of Daman. In view of clause (b) of Section 36 of the Central Excise Act, 1944. which contains definition of the term "High Court" in relation to Union territories of Daman & Diu and Dadra & Nagar Haveli, the jurisdiction would be of High Court of Bombay. In that view of the matter, this tax appeal is not maintainable before the Gujarat High Court and Gujarat High Court does not have any territorial jurisdiction over the matters decided with regard to Union territories of Daman & Diu and Dadra & Nagar Haveli irrespective of the fact that the Tribunal is situated at Gujarat. Therefore, this tax appeal is dismissed for want of territorial jurisdiction with a liberty to the appellant to seek his remedy in appropriate forum.

Advocate List

For the Appellant Varun K. Patel, Advocate. For the Respondent B.L. Narasimhan, Advocate.

Bench

HON'BLE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI
HON'BLE MR. JUSTICE R.P. DHOLARIA

Eq Citations

2015 (319) ELT 302
LQ/GujHC/2015/34

Head Note

Central Excise Act, 1944 — S. 36(b) — High Court — Jurisdiction of, in relation to Union territories of Daman & Diu and Dadra & Nagar Haveli — High Court of Bombay — Held, is the appropriate forum — Gujarat High Court does not have any territorial jurisdiction over the matters decided with regard to Union territories of Daman & Diu and Dadra & Nagar Haveli irrespective of the fact that the Tribunal is situated at Gujarat — Appeal dismissed for want of territorial jurisdiction